M. S. Kaplan Co. v. Cullerton

Plaintiff, M.S. Kaplan Company, filed a complaint for injunctive relief to enjoin defendants from collecting certain real estate taxes unauthorized by law upon real property owned by plaintiff. The complaint alleged that the assessor failed to afford the plaintiff-taxpayer notice and an opportunity to be heard prior to increasing the assessed valuation on the taxpayer’s property in a nonquadrennial year. After a trial, the circuit court of Cook County found that prior notice and an opportunity to be heard had not been afforded to the taxpayer, and issued the requested injunctive relief.…